2902 - Definitions.

     § 2902.  Definitions.        Subject to additional definitions contained in subsequent     provisions of this subpart which are applicable to specific     provisions of this subpart, the following words and phrases when     used in this subpart shall have the meanings given to them in     this section unless the context clearly indicates otherwise:        "Council."  County commissioner, city council, borough     council, town council, township commissioner in a township of     the first class and supervisor in a township of the second     class.        "Election officials."  The county boards of elections.        "Electors."  The registered voters of any municipality     involved in proceedings relating to the adoption and repeal of     optional forms of government.        "Governing body."  Board of county commissioners, city     council, borough or incorporated town council, commissioners of     a township of the first class and supervisors of a township of     the second class or their successor forms of government.        "Government study commission" or "commission."  The body     elected under the provisions of Subchapter B (relating to     procedure for adoption of home rule charter or optional plan of     government).        "Home rule charter."  A written document defining the powers,     structure, privileges, rights and duties of the municipal     government and limitations thereon. The charter shall also     provide for the composition and election of the governing body,     which in all cases shall be chosen by popular elections.        "Local municipality."  Municipal corporation except a city of     the first class.        "Nonresident."  Any person or entity not a resident within     the meaning of this subpart.        "Optional forms."  Includes home rule charters and optional     plans.        "Optional plans."  Optional municipal powers, procedures and     administrative structures as provided by this subpart.        "Rate of taxation."  The amount of tax levied by a     municipality on a permissible subject of taxation.        "Resident."  Any person or other entity living in or     maintaining a permanent or fixed place of abode in a     municipality or conducting or engaging in a business for profit     within a municipality.        "Subject of taxation."  Any person, business, corporation,     partnership, entity, real property, tangible or intangible     personal property, property interest, transaction, occurrence,     privilege, transfer, occupation or any other levy which is     determined to be taxable by the General Assembly. The term shall     not be construed to mean the rate of tax which may be imposed on     a permissible subject of taxation.